1[Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies]
2[Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.]
  1. Inserted vide Notification No. 45/2017-CT dated 13th Oct, 2017, w.e.f. 13-10-2017.
  2. Inserted vide Notification No. 26/2022-CT dated 26th Dec, 2022, w.e.f. 26-12-2022.